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tax residence
Reform of the Taxation of Non-Domiciled Individuals – Statutory Residence Test
In the 2011 Budget, the Government announced that it would introduce a statutory definition of tax residence, which led to a consultation. We were expecting the introduction of a Statutory Residency Test from April 2012 to be included in The Finance Bill 2012. However, a Ministerial Statement issued 06 December 2011 advised that a number [...]
Government consults on definitions of ‘tax residence’ and ‘ordinary residence’
Proposals to clarify the tax status of individuals coming to work in the UK. There are no statutory definitions of the terms “tax residence” and “ordinary residence”, with the result that there can be uncertainties over the tax status of individuals coming to work in the UK. A new consultation document, published by HM Treasury [...]
